1.audit 审计 LH/lnrN
2.attestation 鉴证 SO @d\H
3.credibility 可信赖程度 AX($LIy9P
4.audit of financial statements 财务报表审计 E><$sN6
5.agreed-upon procedures 执行商定程序 }7?_>
6.high levels of assurance 高水平保证 \PReQ|[ah
7.compilation 编制 9U~fc U6
8.reliability 可靠性 !\|_,pSB
9.relevance 相关性 |H-%F?<{
10.professional skepticism 职业谨慎 |i_+b@Lul
11.objectivity 客观性 {txW>rZX
12. professional competence 专业胜任能力 j.=&qYc0"
13.Senior/CPA-in-charge 项目经理 r@")MOGc
14.audit engagement letter 业务约定书 e}l F#$
15.recurring audit 连续审计 pmda9V4
16.the client 委托人 6z`l}<q
17.change CPA 更换注册会计师 B xAyjA6
18.the existing CPA 现任注册会计师 `C pfQP&^
19.the successor CPA 后任注册会计师 atr0hmQ
20.the preceding CPA前任注册会计师 7v'aw"~
21.issue the audit report 出具审计报告 mok94XuK)
22.expert 专家 7R5m|h`M
23.the board of directors 董事会 `q
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24.knowledge of the entity‘ s business 了解被审计单位情况 9w3KAca
25.assess material misstatement risks评估重大错报风险 ?D>%+rK8c
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aSse'
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27.a general knowledge of —— 初步了解―――的情况 O>R@Xj)M
28.a more knowledge of—— 进一步了解的情况 _2Zc?*4
29.the prior year‘s working papers 以前年度工作底稿 p
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30.minutes of meeting 会议纪要 ;Mw<{X-
31.business risks 经营风险 J:Mn5hdK=
32.appropriateness 适当性 i.Rxx, *?
33.accounting estimate 会计估计 @L
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34.management representations 管理层声明 #W$6[#7=I
35.going concern assumption 持续经营假设 #~}4< 18
36.audit plan 审计计划 rX(Ol,&oP
37.significant audit areas 重点审计领域 cT21
38.error 错误 N)X3pWC8
39.fraud舞弊 !LR9}Xon
40.modified or additional procedures 修改或追加审计程序 D :)HKD.
41.misappropriation of assets 侵占资产 Cl6P,C
42.transactions without substance 虚假交易 _xsHU`(J#
43.unusual pressures 异常压力 :(A k:
44.the suspected noncompliance 涉嫌存在违法行为 Tuz~T
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45.materialiy 重要性 |zbM$37?k
46.exceed the materiality level 超过重要性水平 ^*G
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47.approach the materiality level 接近重要性水平 '}l7=r
48.an acceptably low level 可接受水平 =Q,D3F
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 kfY. 9$(d
50.misstatements or omissions 错报或漏报 XqLR2d
51.aggregate 总计 !c"EgP+
52.subsequent events 期后事项 g
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53.adjust the financial statements 调整财务报表 }wB!Bx2
54.perform additional audit procedures 实施追加的审计程序 Xv+
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55.audit risk 审计风险 Qo/pz2N
56.detection risk 检查风险 HCKoc L/]h
57.inappropriate audit opinion 不适当的审计意见 Ip<